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Search results: 5 article(s) found in topic: Reporting - keyword: FRS102

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Accounting for investment properties under FRS 102

There’s some confusion, even amongst accountants in practice, regarding the correct way to account for investment properties under FRS 102. How should they be shown in your annual statutory accounts? More...


FRS 102 or FRS 105?

If your company qualifies as a micro-entity, you have the choice of using either the simplified micro-entity accounts rules (FRS 105) or the standard UK GAAP rules (FRS 102) to prepare its accounts. Which one is best? More...


What financial instruments do you need to disclose?

FRS 102’s financial instruments disclosure note has proved to be a source of confusion for many accountants with differing views as to what should be included. What should the note contain? More...


Good news for directors’ loans

An amendment to FRS 102 will make it much easier to account for director-shareholder loans in small companies going forward. What’s changed? More...


Changes to accounting for HP contracts

The rules for accounting for leases and HP contracts under FRS 102 are broadly similar to those under the old SSAP 21. However, one notable difference is how the monthly payments are split between interest and capital. What’s changed? More...
Last updated: 01.06.2020

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